- Page updated on 2025-05-23 with a legal case comment
- Case involves economic activity and value-added tax
- Court ruled that horse racing for entry fees is an economic activity
- Considered factors include continuous income, long-term operation, and use of horses
- Similar rulings were made by other courts on the same day
- Economic activity can be of smaller scale than previous cases
- Previous guidelines on taxation for horse racing are now outdated
- Guidelines will be revised
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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